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課程名稱 |
中級會計學一
INTERMEDIATE ACCOUNTING(Ⅰ) |
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開課學期 |
98-1 |
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授課對象 |
會計學系 |
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授課教師 |
王全三 |
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課號 |
Acc2001 |
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課程識別碼 |
702 20610 |
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班次 |
04 |
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學分 |
3 |
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全/半年 |
半年 |
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必/選修 |
必修 |
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上課時間 |
星期三6,7,8(13:20~16:20) |
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上課地點 |
管二203 |
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備註 |
本課程中文授課,使用英文教科書。
限本系所學生(含輔系、雙修生)
總人數上限：40人 |
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課程簡介影片 |
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核心能力關聯 |
核心能力與課程規劃關聯圖 |
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課程大綱
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為確保您我的權利,請尊重智慧財產權及不得非法影印
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課程概述 |
Classes will be conducted using lectures, discussions, active learning exercises, and debate. Students are expected to be well prepared before each class. All members of a group are expected to contribute equally to group assignments.
This course would be taught in new teaching method, Project Discovery, and International Financial Reporting Standards (IFRS), substituting traditional method and US GAAP-oriented contents. On the other hand, ROC GAAP would still be taught in the class as complementary contents and it is now being modified to full adoption of IFRS at 2011. This document would present the concept of Project Discovery and the reasons why we switch the accounting standards to IFRS.
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課程目標 |
Using project discovery teaching, the primary objective of this course is to help student understanding the concepts and current practices in financial accounting. Students will learn how to use and prepare the financial reports and to retrieve other information needed, under the forthcoming IFRS regime.
More importantly, this course will provide students with opportunities to develop skills on analytical thinking and communication, in the settings of accounting through team projects. Students will also be guided to solve accounting problems, using knowledge on business model.
After taking the course, students should be able to capitalize on knowledge they learn from accounting textbook, the skills they develop from case discussion, and well-rounded research ability they gain from group project. Those are important elements for their future career development no matter in which industry they will work, including industry or academia.
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課程要求 |
The instructor hopes that students taking this course with new alterations could become successful accounting professionals by the skills they learn from the course. This new approach hopes to grant students motivations for accountancy, critical skills in complex environment, and competency of decision making. Thus, students should not expect a passive-learning-oriented course without extra efforts; instead, they should anticipate a course dedicated to facilitate students to actively integrate what they learned from the past and to evoke students’ maximum potential. |
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預期每週課後學習時數 |
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Office Hours |
每週五 13:00~14:00 備註： Fridays 13:00 pm ~ 14:00 pm and by appointment |
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指定閱讀 |
1.Intermediate Accounting, 2010, JOHN WILEY & SONS
2.Lam, N. and Lau, P., Intermediate Financial Reporting-an IFRS Perspective, 2009, McGraw-Hill Education.
3.會計研究月刊、財務會計準則公報
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參考書目 |
1.IFRS Manual of Accounting- Guide to IFRS published by PWC
2.Intermediate Accounting, 4/e Spiceland Sepe Tomassini
3.Intermediate Accounting 16/2 Stice Stice Skousen
4.Epstein, B. and Jermakowicz, E. (2008): Wiley IFRS 2008: Interpretation and Application of International Accounting and Financial Reporting Standards 2008, Wiley.
5.Robert F. Bruner, Case studies in finance: managing for corporate value creation, 2007, McGraw-Hill.
6.Financial statements of certain companies.
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評量方式
(僅供參考) |
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No. |
項目 |
百分比 |
說明 |
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1. |
期中考 |
25% |
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2. |
期末考 |
25% |
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3. |
課堂參與 |
25% |
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4. |
實習課參與 |
25% |
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週次 |
日期 |
單元主題 |
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第1週 |
9/16 |
課程介紹:初會進入中會的導論 |
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第2週 |
9/23 |
會計相關機構及IFRS
Kieso:ch.1 / Lam & Lau: ch.1 |
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第3週 |
9/30 |
會計相關機構及IFRS
Kieso: ch.1 / Lam & Lau ch.1 |
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第4週 |
10/07 |
觀念性架構
Kieso:ch.2 / Lam & Lau ch.2 |
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第5週 |
10/14 |
觀念性架構
Kieso:ch.2 / Lam & Lau ch.2 |
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第6週 |
10/21 |
應收帳款之處分及貼現
Kieso:ch.7 |
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第7週 |
10/28 |
LIFO的特殊問題、商品組合LIFO、金額LIFO、成本與市價孰低法、進貨承諾、零售價法估計期末存貨
Kieso: ch.8 & 9 / Lam & Lau : ch.9 |
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第8週 |
11/04 |
LIFO的特殊問題、商品組合LIFO、金額LIFO、成本與市價孰低法、進貨承諾、零售價法估計期末存貨
Kieso: ch.8 & 9 / Lam & Lau : ch.9 |
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第9週 |
11/11 |
LIFO的特殊問題、商品組合LIFO、金額LIFO、成本與市價孰低法、進貨承諾、零售價法估計期末存貨
Kieso: ch.8 & 9 / Lam & Lau : ch.9 |
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第10週 |
11/18 |
期中考 |
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第11週 |
11/25 |
初會Ch10複習
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第12週 |
12/02 |
自建固定資產的成本、交換非貨幣性資產的成本、固定資產取得後的支出、固定資產之處分、保險理賠
Kieso: ch.10/ Lam & Lau: ch.3 & 7 |
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第13週 |
12/09 |
自建固定資產的成本、交換非貨幣性資產的成本、固定資產取得後的支出、固定資產之處分、保險理賠
Kieso: ch.10/ Lam & Lau: ch.3 & 7 |
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第14週 |
12/16 |
無形資產的種類(以其功用分類) 、商譽、商譽之後續評價(減損)、 研究發展支出
Kieso: ch.12 / Lam & Lau: ch.6 |
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第15週 |
12/23 |
無形資產的種類(以其功用分類) 、商譽、商譽之後續評價(減損)、 研究發展支出
Kieso: ch.12 / Lam & Lau: ch.6 |
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第16週 |
12/30 |
營業資產價值減損的會計處理(美vs.台) 、折耗
Kieso: ch.11 / Lam & Lau: ch.8 |
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第17週 |
1/06 |
營業資產價值減損的會計處理(美vs.台) 、折耗
Kieso: ch.11 / Lam & Lau: ch.8 |
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第18週 |
01/13 |
期末考 |
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